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MBA硕士毕业论文_房地产上市公司财务报表分析(68页).rar

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更新时间:2018/8/12(发布于上海)

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文本描述
摘要
年报是利益相关者了解上市公司最重要的一种方式,通过上市公司的年报能认清
公司的质地,年报解读,要综合财务管理、财务会计、审计等相关的知识,需要结合
财务知识和上市公司公开的披露的消息等非财务知识,分析该家公司的现状。基于这
样的背景,本文希望通过实证研究通过财务会计报表分析房地产行业的状况以及发展
趋势。同时本文也希望从行为学和社会学角度,分析非财务信息对于分析房地产行业
的状况的有用性。本文以国内房地产龙头企业万科公司(A股代码000002)、保利地产
(A股代码:600048)、招商地产(A股代码000024)为行业代表,对2009-2011年
三家公司的年报进行分析,分析三家公司的财务现状和发展前景。

本文拟从实证财务会计的基本理论出发,通过财务信息与非财务信息两个方面探
讨房地产行业企业状况与前景,其中运用财务管理知识、财务会计知识分析财务报表。

本文拟以三家房地产上市公司的年报数据为样本,对其三家公司进行综合评价分析。

本文的主要内容和结构安排如下:
第一章为绪论,通过介绍本文的研究背景和研究意义来引出本文研究的主题,继
而介绍木文的研究方法和框架内容。

第二章为文献综述,主要概述了实证财务会计理论和财务报表分析的相关理论和
方法。

第三章房地产行业的现状和三家房地产公司的概况。

第四章为二家房地产上市公司财务报表的比较分析。

第五章为三家房地产上市公司未来成长的展望。

第六章为总结部分,包括结论、建议和研究的不足。

关键词:财务报表分析;财务信息;非财务信息;综合评价分析
Abstract
Annual report is one of the most important ways to understand public Corporation for
investors, by the way the investors can know more well about the quality of the company.To
interpretation the annual report, we need comprehensive financial management, financial
accounting, auditing and other related areas of knowledge.Based on this background, this
article hopes to analyze real estate industry status and development trend by the empirical
research and financial statements analysis. At the same time,from behavior science and the
sociological angle, this paper also hopes to analyze non financial information to the real
estate industry status.Based on the domestic real estate enterprises Vanke Company ( A
stock code 000002 ), Poly Real Estate ( A Stock Code: 600048), real estate investment ( A
stock code 000024 ) as the research object.,we analyze the corporate governance level, by
the 2009-2011 ’s reporting interpretation
From the empirical financial accounting basic theory and financial information and
non-financial information of two aspects of the real estate industry enterprise status and
prospects,the paper discuss the condition of the development about company. And the
financial management, financial accounting knowledge are used to analysis of financial
statements.This paper intends to three real estate public Corporation annual report data as
sample, on the third company comprehensive evaluation analysis.The main content and
structural arrangement is as follows:
The first chapter is the introduction, through the introduction of the research
background and research significance to introduce the subject of this article, and then
introduces the research methodology and framework.
The second chapter is the literature review, mainly provides an overview of the
empirical theory of financial accounting and financial statement analysis theory and method.
The third chapter introduces real estate industry current situation and history.
The fourth chapter analyzes financial statements of three real estate public
Corporations.
The fifth chapter predicts three real estate listing Corporation ftiture growth prospects.
The sixth chapter is the conclusion, including the conclusion, suggestion and deficiency
of the research.
Keywords: Financial Statement Analysis; financial information; nonfinancial information;
comprehensive evaluation analysis